| > DELETEs are likely fairly rare by volume for many use cases All your other points make sense, given this assumption. I've seen tables where 50%-70% were soft-deleted, and it did affect the performance noticeably. > Undoing is really easy Depends on whether undoing even happens, and whether the act of deletion and undeletion require audit records anyway. In short, there are cases when soft-deletion works well, and is a good approach. In other cases it does not, and is not. Analysis is needed before adopting it. |
That said, we've had soft-deletes and during discussions of keeping it on one argument was that it was really only a half-assed measure (data lost due to updates rather than deletes aren't really saved)